Corporate Tax registration on EmaraTax: who, when and how (UAE)

Last verified 20 October 2026 · The SoloBooks team

In short: Registration is free and done on EmaraTax; the FTA estimates 25 minutes to submit and up to 20 business days to process. A company created on or after 1 March 2024 registers within 3 months of its creation. Registering late costs 10,000 AED, cancelled if you file your first return within 7 months of the end of your first tax period.

Who registers, and when

Every business that has to pay Corporate Tax must register and get a tax number (official term: Tax Registration Number, TRN) on time, following FTA Decision No. 3 of 2024. A company created on or after 1 March 2024 registers within 3 months of being created.

An individual (natural person) registers if their revenue from business activities goes over 1,000,000 AED in a calendar year, then by 31 March of the next year. According to the FTA, salary, private investment income and real estate investment income are not counted in that revenue. More: Do I pay Corporate Tax as an individual?

Documents to prepare (FTA list)

Certificate of incorporation, memorandum of association or partnership agreement (if available).
Commercial registration certificate, or any official document issued by the licensing authority.
Valid trade licence, including branch licences (if any).
Emirates ID and passport of any owner holding more than 25%, and of the authorised signatories.
Proof of authorisation for the signatory.

Files must be PDF, up to 15 MB each.

The steps on EmaraTax (FTA service card)

Register and activate an account on EmaraTax.
Open your EmaraTax dashboard.
Create a new Taxable Person profile.
Click “View” to open the Taxable Person account.
On the right-hand side, open the three-dot “Action” menu under Corporate Tax.
Click “Register”.
Complete the application and submit it for review.

After you submit

The service is free of charge. The FTA estimates 25 minutes to submit the application and up to 20 business days to process it from the date the complete application is received.

Late registration

Registering late costs 10,000 AED. Under the FTA waiver initiative, the penalty is cancelled if you submit your first tax return (or annual declaration, for exempt persons where applicable) within 7 months from the end of your first tax period; a penalty already paid is credited back to your tax account.

Find your dates with the Corporate Tax deadline calculator.

Next: your first return

Once registered, you file a return every year, even with no tax to pay. Our step-by-step EmaraTax filing guide walks through it, and the Small Business Relief calculator tells you if you can pay no Corporate Tax this year.

Check it with the free calculator: Corporate Tax deadline calculator →

Official sources

FTA service card: Corporate Tax Registration (page last updated 19 August 2026 · checked 20 October 2026)
FTA Decision No. 3 of 2024 on the Corporate Tax registration timeline (checked 20 October 2026)
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated), Art. 51, 53 and 56 (checked 20 October 2026)
Cabinet Decision No. 75 of 2023 on Corporate Tax administrative penalties, as amended (items 1, 2 and 14) (checked 20 October 2026)
FTA news (7 May 2025): waiver of the late Corporate Tax registration penalty (checked 20 October 2026)

General information, not tax advice. Your situation may differ.